Taiwan Stock Exchange - Rules & Regulations Directory
Taiwan Stock Exchange Corporation Securities Borrowing and Lending Rules(2009.07.31)
The underlying securities in securities borrowing and lending transactions means the securities eligible for margin purchase and short sale transactions; the securities eligible to be underlying securities in the issuance of call (put) warrants; and the underlying securities on which any of the following derivative instruments have been issued where such securities are listed on Taiwan's exchange or OTC market:
1. Equity options.
2. Exchange traded funds (ETFs).
3. Domestic and overseas convertible and exchangeable corporate bonds
4. Overseas depositary receipts.
The underlying securities in securities borrowing and lending transactions, as described in the preceding paragraph, shall be as publicly announced by the TWSE and subject to any further adjustment by the TWSE having regard to market conditions.